Tax Court Finds Fraud Based, in Part, On Negative Inference from Fifth Amendment Assertionhttp://www.lexisnexis.com/legalnewsroom/tax-law/b/federaltaxation/archive/2012/08/14/tax-law-cicero-politician-cadillac-betty-loren-maltese-criminal-tax-court-fraud-based-part-negative-inference-fifth-amendment-assertion.aspxIn Loren-Maltese v. Commissioner, T.C. Memo. 2012-214 , the Tax Court introduces the legal issues as follows:
It&#39;s the facts that make this case interesting, but there are three issues of law that color its background: the general rules of taxen-US6.x Production